Affiliation:
1. Jennifer L. Blouin is an Associate Professor at the University of Pennsylvania, and Leslie A. Robinson is an Associate Professor at Dartmouth College.
Abstract
SYNOPSIS
In 2009, the Financial Accounting Foundation (FAF) determined that the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) standard setting process required a formal review to monitor and address issues that can arise after the implementation of accounting standards. The FAF selected FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, as the initial post-implementation review (PIR) standard. This paper informs the academic community about the PIR process and provides an academic perspective on the initial PIR of FIN 48. In particular, we demonstrate the role of the academic literature using the FIN 48 literature review prepared as part of the PIR process.
Publisher
American Accounting Association
Reference50 articles.
1. Tax uncertainty and voluntary real-time tax audit;Beck;The Accounting Review,2013
2. What can we learn about uncertain tax benefits from FIN 48?;Blouin;National Tax Journal,2007
3. Pre-empting disclosure? Firms' decisions prior to FIN No. 48;Blouin;The Accounting Review,2010
4. Academic Research on FIN 48: What Have We Learned? Prepared for the Financial Accounting Foundations' Post-Implementation Review of Financial Accounting Standards Board Interpretation No. 48;Blouin,2011
5. Blouin, J., and I. Tuna.
2007. Tax contingencies: Cushioning the blow to earnings?Working paper, American Tax Policy Institute.
Cited by
48 articles.
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